Slovakia Proposes Grace Period and Deferrals for 2027 E-Invoicing Mandate

Q1 2027 Grace Period

While domestic sellers within the scope of the mandate will still be required to issue e-invoices and report invoice data to the Financial Directorate starting January 1, 2027, the Ministry has proposed a three-month grace period running until March 31, 2027.

During this transitional window, the tax authority will waive financial penalties and will not treat the following compliance failures as administrative offenses:

• Failure to issue an electronic invoice in the legally required structured format.
• Failure to issue an electronic invoice within the prescribed statutory timeframe.

Buyer-Side Digital Reporting Obligation Deferred to 2030

Under the original framework, buyers were expected to meet the same strict Digital Reporting Requirements as sellers. The newly proposed amendment removes the buyer-side reporting obligation until July 1, 2030.

Consequently, invoice recipients will not be required to report received purchase invoice data to the Financial Administration within a 5-day window during this interim period. However, all in-scope buyers must still be technically capable of receiving structured electronic invoices starting January 1, 2027.

Next Steps and Legislative Progress

The draft amendment was submitted for interdepartmental review on May 27, 2026, and the period for public comments officially closed on June 16, 2026. The draft is now moving through the standard legislative process toward formal enactment.

There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.